Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Bishopp on 29 November 2012.
Read the full decision in The Commissioners for HM Revenue and Customs v Total Technology (Engineering) Limited:  UKUT 418 (TCC).
VAT Default surcharge — penalty of £4,260.26 — whether disproportionate—
no — principles to be taken into account by Tribunal.
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